Confused on how to make the journal entries...

The company Eagle purchased on account merchandise for resale during the first fiscal quarter totaling 400,000, and increased purchases by 20% over each of the next three quarters. Eagel pays for thirty percent of each quarter's purchases in the quarter, and pays the remaining seventy percent in the following quarter.

The first quarter journal entry is:
Debit Merchadise Inventory for 400,000
Credit Accounts Payablefor 400,000

Second quarter:
Journal entry for purchase @ 400,000*120%

Journal entry for the payment of 1st Quarter purcahse @400,000*30%. Debit Acocunts Payable and Credit Cash

3rd Quarter:
Journal entry for the purchase @400,000*120%*120%

Journal entry for the payment of 1st Quarter purchase@400,000*70%

Journal Entry for the payment of 2nd Quarter Puchase@400,000*120%*30%

4th Quarter:
Journal Entry for the purchase @400,000*120%*120%*120%

Journal entry for the 2nd Quarter purchase@400,000*120%*70%

Journal entry for the 3rd Quarter Purchase@400,000*120%*120%*30%